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A83744 A8 Ruling Active

The tariff classification of adhesive tissue paper tape from Taiwan.

Issued May 31, 1996 by U.S. Customs and Border Protection.

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A8 A83744 (May 31, 1996)

Tariff classification

HTS codes: 4823.11.0000

Headings: 4823

Product description

It is a roll of pressure-sensitive, adhesive-coated tissue paper measuring about 4 3/4 cm in width. The paper appears to be very thin, almost transparent, and its tacky coating covers both sides. It is interleaved with release paper and wound on a cardboard spool.

CBP rationale

The applicable subheading for the above-described "double coated tissue tape" will be 4823.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gummed or adhesive paper, cut to size or shape, in strips or rolls: pressure-sensitive.

Full text

NY A83744 May 31, 1996 CLA-2-48:RR:NC:GI:234 A83744 CATEGORY: Classification TARIFF NO.: 4823.11.0000 Mr. Robert Stankiewicz Frank W. Winne & Son, Inc. 44 North Front Street Philadelphia, PA 19106 RE: The tariff classification of adhesive tissue paper tape from Taiwan. Dear Mr. Stankiewicz: In your letter dated May 14, 1996, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a roll of pressure-sensitive, adhesive-coated tissue paper measuring about 4 3/4 cm in width. The paper appears to be very thin, almost transparent, and its tacky coating covers both sides. It is interleaved with release paper and wound on a cardboard spool. The applicable subheading for the above-described "double coated tissue tape" will be 4823.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gummed or adhesive paper, cut to size or shape, in strips or rolls: pressure-sensitive. The rate of duty will be 4.6%. Please note that the rolls (or, if applicable, their immediate containers destined to reach ultimate purchasers) will be required to be marked, legibly and in a conspicuous place, with their country of origin (i.e., "Made in Taiwan"). If the product bears a reference to a U.S. location (such as your firm's address, which appears on the submitted sample) the country of origin marking must appear in close proximity to that reference, in lettering of at least a comparable size. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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